FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR
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Abstract
This study aims to analyze and obtain empirical evidence about the effect of liquidity,
leverage, sales growth, and firm size on the financial performance of manufacturing
companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The
sample selection technique used in this study was purposive sampling with a total
sample of 80 manufacturing companies. The data processing technique uses multiple
linear regression method with Eviews 12 software. The results of this study indicate that
liquidity and leverage do not have a significant effect on financial performance, sales
growth has a significant positive effect on financial performance, and firm size has a
significant negative effect on financial performance.
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